This note contains further elaboration by the Chair of the Ad Hoc Working Group on Further Commitments for Annex I Parties under the Kyoto Protocol (AWG-KP) of options, elements and issues regarding the definitions, modalities, rules and guidelines for the future treatment of land use, land-use change and forestry (LULUCF) under the Kyoto Protocol. The elaboration builds upon annex III to the report of the AWG-KP on the first part of its sixth session, annex IV to the report of the AWG-KP on its resumed fifth session and relevant information submitted by Parties. The note summarizes issues raised by Parties concerning the treatment of LULUCF, proposals for addressing those issues, and options for how these might be
translated into definitions, rules and modalities in future commitment periods